Any person who has not furnished a return within the time allowed to them under section 139(1), or within the time allowed under notice issued under section 142(1), may furnish the return for any previous year at anytime —

  1. before the end of the relevant assessment year; or
  2. before the completion of the assessment,

whichever is earlier.

 AY 2019-20AY 2020-21
Due date for filing belated return.June 30th 2020March 31st 2021